List of GST Return Forms with Applicability, Type and Timeline

Under the unified taxation system of Goods & Services Tax (GST), returns are to be filed online through the portal – GST Network.

Chapter IX of the Central GST Act, 2017, read with CGST Rules, 2017 contains the provisions of returns to be filed by various taxable persons.

Forms

Applicability

Type

Timeline

GSTR-1

Every registered person (other than an Input Service Distributor, a nonresident taxable person and a person paying tax under the provisions of Section 10/51/52 of the CGST Act,2017 or Section 14 of the IGST Act,2017)

Outward Supplies

On or before 10th of next month

GSTR-2

Inward Supplies

After the 10th day but on or before the 15th day of the month succeeding the tax period

GSTR-3

Monthly return

On or before 20th of next month

GSTR-4

Registered Composition Supplier

Quarterly Return

Within 18 days after the end of each quarter

GSTR-5

Every Registered non-resident Taxable Person

Inward and Outward Supplies

Within 20 days after the end of a calendar month or

Within 7 days after the last day of the period of registration (section 27 (1)) , whichever is earlier

GSTR-6

Every Input Service Distributor (ISD)

Details of Tax invoices

Before 13th of next month

GSTR-7

Every Registered Person deducting tax at source (Section 51)

Details of TDS

Within 10 days after the end of the month in which deductions is made

GSTR-8

Every E-commerce operator required to collect tax (Section 52)

Details of TCS

Within ten days after the end of the month in which collection is made